https://www.taxtmi.com/caselaws?id=793903 Writ jurisdiction is not to be used to bypass an efficacious statutory appeal before the GST Tribunal or to avoid the pre-deposit requirement. The Madhya Pradesh HC noted that, even where the Tribunal was not yet operational, Circular No. 132/2/2020-GST recognises that the appeal may be pursued once the Tribunal becomes functional. On that basis, challenges to assessment and appellate orders were not entertained in writ proceedings, and the petition was treated as not maintainable because an alternate statutory remedy existed. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793903 Writ jurisdiction is not to be used to bypass an efficacious statutory appeal before the GST Tribunal or to avoid the pre-deposit requirement. The Madhya Pradesh HC noted that, even where the Tribunal was not yet operational, Circular No. 132/2/2020-GST recognises that the appeal may be pursued once the Tribunal becomes functional. On that basis, challenges to assessment and appellate orders were not entertained in writ proceedings, and the petition was treated as not maintainable because an alternate statutory remedy existed. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793903